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2017-18 Outward supply

05 September 2019

One of my clients filed gstr-3B returns for the months during 2017-18 as NIL. But he executed works contract for Gov't departments and there is a turn over. The gst authorities have noticed the same and treating it as suppressed to. Whether it is a suppression or he has the chance to declare in Gstr-9? .Please guide me in this regard

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Akshay Jain (Tax Consultant) (1024 Points)
Replied 05 September 2019

Dear sir, firstly you have to see has they amended or added those bills in 2018-19 or before filling the annual return or not. so if added then you have to mention those figures in table 10. if they haven't added those bills in 2018-19 or before filling the annual return then you have to show those bills in table 4 and to be the liability through DRC-03 with interest @ 18%.
these advise is given as understanding that GSTR-1 and GSTR-3B data are same.
if they have filled correct returns (GSTR-1) then they will be autopopulated and doesn't needs to done anything.

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